Modelo 210: IRNR (non-resident income tax) for non-residents

Modelo 210: IRNR (non-resident income tax) for non-residents is filed with Agencia Tributaria, modelo 210. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €150.

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We file your modelo 210 with AEAT (Spanish Tax Agency), or with the Hacienda Foral if the property is in the Basque Country or Navarre, to tax income obtained in Spain as a non-resident without a permanent establishment: imputed income from an urban property that is not rented out, rental income, gains from the sale of a property, Spanish-source pensions, or interest and dividends. We apply the correct rate (for rentals and imputed income, 19 % EU/EEA or 24 % rest of the world; for sales, interest and dividends, 19 % for everyone; for pensions, a scale from 8 to 40 %), deduct withholdings from the modelo 211 (3 % on sales) and the modelo 216 (on income), and detect exemptions under a bilateral CDI (double taxation treaty) where applicable.

Practical guide: Non-residents: modelo 210 (IRNR) and reclaiming the 3% withholding. Requirements, deadlines and the steps, explained.

What we charge you: €150
Managora's fee: €150.00 (21% VAT incl.)
Tasa (official government fee): No tasa payable
Processing time: Rental income with tax to pay: from 1 to 20 April of the following year, from the 4th quarter of 2026. Up to the 3rd quarter of 2026, within the first 20 days of the month after the quarter; nil returns, from 1 to 20 January. Imputed income without rental: 2025 income, from 1 January to 31 December 2026; from 2026 income, from 1 April to 31 December of the following year. Pensions and other income: quarterly (20 Apr / 20 Jul / 20 Oct / 20 Jan). Sale of a property: 4 months from the transfer. Refunds: up to 4 years.
Where it is filed: Agencia Tributaria, modelo 210 ↗
What you receive: Application

Cost breakdown: Our fee €150.00 (21% VAT incl.), no tasa (official fee). Plus the amount of IRNR resulting from your self-assessment (variable depending on the income and the applicable rate)..

Modelo 210: IRNR (non-resident income tax) for non-residents: how is it filed?

1Answer the chat questions (~10 minutes).
2We detect the type of income and the corresponding deadline. We apply the rate that matches your income and your residence, validate the residence certificate for the reduced rate and detect a CDI exemption where applicable.
3Payment of €150.00 (21% VAT incl.).
4Sign the mandate from your mobile.
5We file the modelo 210 electronically at the AEAT sede electrónica (online portal) with your digital certificate / Cl@ve / identification code. SEPA direct debit accepted.
6You receive the processed copy with the CSV filing code. If there is a refund, AEAT will pay it into the IBAN provided.

Which documents do you need?

•Valid NIE (foreigner identity number); without it, you must apply for one first.
•Tax residence certificate from your country of residence (stamped by the tax authority).
•If a property: nota simple from the Property Registry or cadastral consultation showing the cadastral value.
•If a rental: tenancy agreement + proof of rent received.
•If a sale: deed of sale + original deed of acquisition + stamped modelo 211 from the buyer (3 % withholding).
•If pensions / employment income: certificate from the payer.
•If investment income: certificate from the issuing bank showing the withholdings borne.

Prerequisites we also handle for you

This procedure may require documents that we also obtain. If your case needs one and you do not have it, ask us for it here and come back once you have it:

Registro de la Propiedad (Land Registry): nota simple / certification€99

And whatever a third party provides, we arrange it

Traducción jurada (sworn translation) into Spanish
Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

Subject: an individual or legal entity that is NOT resident and acts WITHOUT a permanent establishment. If you act with a permanent establishment, IS (corporate tax) or IRPF (personal income tax) applies, not IRNR.
General rate: 19 % for EU/EEA residents with a tax residence certificate. 24 % for the rest of the world. Sales of property, dividends and interest: 19 % for everyone. Pensions: progressive scale from 8 to 40 %.
Imputed property income (without rental): 1,1 % of the cadastral value if the municipality has a general collective valuation in force from 2012 onwards; otherwise 2 %. Deadline: 2025 income, until 31 December 2026; from 2026 income, from 1 April to 31 December of the following year.
Rentals with tax to pay: from the 4th quarter of 2026, from 1 to 20 April of the following year, separately or grouped; nil returns, from 1 to 20 January. EU/EEA residents may deduct expenses. The rest of the world is taxed on gross income.
Sale of a property: the buyer withholds 3 % of the price (modelo 211), which is deducted from the modelo 210 tax due. Deadline 4 months from the sale. If the tax due is lower, a refund is requested.
Refunds for excess withholding: up to 4 years from the end of the filing period.
Bilateral CDI: if it assigns exclusive taxing rights to the country of residence, the income is NOT taxed in Spain. Apply by requesting a refund if withholding has already taken place.
You will need your NIE. If you do not have one yet, we can obtain it for you too.
Property in the Basque Country or Navarre: IRNR is not filed with AEAT but with the Hacienda Foral (regional tax authority) of that territory, with its own rules, form and deadlines. The deadlines and rates on this page are those of the common territory.

Modelo 210: IRNR (non-resident income tax) for non-residents: frequently asked questions

Modelo 210: IRNR (non-resident income tax) for non-residents: how much does it cost?

We charge you €150: our fee plus, where applicable, the fixed official tasa we advance. Our fee €150.00 (21% VAT incl.), no tasa (official fee). Plus the amount of IRNR resulting from your self-assessment (variable depending on the income and the applicable rate).. Managora's fee is €150.00, 21% VAT included (€123.97 net + €26.03 VAT). This procedure carries no official tasa.

Modelo 210: IRNR (non-resident income tax) for non-residents: how long does it take?

Rental income with tax to pay: from 1 to 20 April of the following year, from the 4th quarter of 2026. Up to the 3rd quarter of 2026, within the first 20 days of the month after the quarter; nil returns, from 1 to 20 January. Imputed income without rental: 2025 income, from 1 January to 31 December 2026; from 2026 income, from 1 April to 31 December of the following year. Pensions and other income: quarterly (20 Apr / 20 Jul / 20 Oct / 20 Jan). Sale of a property: 4 months from the transfer. Refunds: up to 4 years.

Modelo 210: IRNR (non-resident income tax) for non-residents: which documents do I need?

You need to have to hand: Valid NIE (foreigner identity number); without it, you must apply for one first., Tax residence certificate from your country of residence (stamped by the tax authority)., If a property: nota simple from the Property Registry or cadastral consultation showing the cadastral value., If a rental: tenancy agreement + proof of rent received., If a sale: deed of sale + original deed of acquisition + stamped modelo 211 from the buyer (3 % withholding)., If pensions / employment income: certificate from the payer., If investment income: certificate from the issuing bank showing the withholdings borne.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria, modelo 210. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria, modelo 210 ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria, modelo 210, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria, modelo 210.

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